Regulations Governing the Surveillance of Machinery, Equipment and Tools Article 25
The obligatory applicant shall observe the following requirements for imported or manufactured products that need to be returned or destroyed because they fail inspection:1. Return shipment: to provide the central competent authority with copies of export related documents to close the case or crosscheck information on return shipment with the Customs to close the case within three months after the products are returned.2. Destruction: to apply to the central competent authority by presenting a destruction plan, destroy products and request for closing the case.
中文原文 機械設備器具監督管理辦法第25條
報驗義務人對於輸入或產製之產品，因檢驗不合格而退運或銷燬時，應依下列規定辦理：
一、退運：退運後三個月內，檢附復運出口報單副本等相關文件，向中央主管機關申請銷案或核符關務退運資料後銷案。
二、銷燬：檢附銷燬計畫，向中央主管機關提出申請，完成銷燬程序，辦理銷案。
一、退運：退運後三個月內，檢附復運出口報單副本等相關文件，向中央主管機關申請銷案或核符關務退運資料後銷案。
二、銷燬：檢附銷燬計畫，向中央主管機關提出申請，完成銷燬程序，辦理銷案。